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    Authoritative Standards

    Professional Standards AICPA authoritative standards publications provide accounting professionals the authoritative standards of the FASB, GASB, PCAOB, AICPA's Auditing Standards Board , Accounting and Review Services Committee , and other AICPA senior technical committees
    Published on November 14, 2014

    AICPA Professional Standards Overview

    Publication AICPA Professional Standards offers a comprehensive source of pronouncements issued by the AICPA. Pronouncements are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected
    Published on November 05, 2014

    PCAOB Standards and Related Rules

    Article This page provides a description of the publication PCAOB Standards and Related Rules
    Published on March 08, 2013

    Government Auditing Standards and Circular A-133

    Publication A description of publications available on Government Auditing Standards and Circular A-133
    Published on March 13, 2015

    New Revenue Recognition Standard Has Significant Implications for Tax Accounting and Return Preparation

    Article FASB and the IASB jointly issued a comprehensive new revenue recognition standard that will supersede nearly all existing revenue recognition guidance under U.S. GAAP and International Financial Reporting Standards
    Published on January 01, 2015

    The Proposed Statement on Standards in Personal Financial Planning What Does It Mean for You

    Article To adapt to this rapidly evolving area of practice, the AICPA released this spring an exposure draft of the Proposed Statement on Standards in Personal Financial Planning Practice
    Published on June 01, 2013

    Applying AICPA Business Valuation Standards in Tax Practice

    Article the AICPA issued Statement on Standards for Valuation Services (SSVS) No. 1, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset, effective for all engagements accepted on or after January 1, 2008. The...
    Published on August 01, 2008

    New EITF Revenue Recognition Standards for Multiple Deliverable Arrangements

    Article The Financial Accounting Standards Board’s Emerging Issues Task Force (EITF) recently updated guidance regarding recognition of revenue for multiple deliverable arrangements, which is intended to better reflect the underlying economics of such...
    Published on July 01, 2010

    The Tax Return Preparer Standard Policy Developments

    Article The tax return preparer standard set forth in Sec. 6694 has been subject to a series of revisions and refinements
    Published on February 01, 2009

    AICPA Tax Standards Strengthened

    Article Revised AICPA statements on standards for Tax Services (SSTS) became effective on January 1, 2010, and provide high, enforceable ethical responsibilities for CPAs in providing tax services
    Published on February 01, 2010

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